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at the time that respondent took the position in the litigation.
Coastal Petroleum Refiners v. Commissioner, 94 T.C. at 689.
Ordinarily, we identify the point at which the United States
is first considered to have taken a position, determine what that
position was, and then decide whether that position, taken from
that point forward, was or was not substantially justified.
Maggie Management Co. v. Commissioner, 108 T.C. at 442.
Ordinarily, the position of the United States in the proceeding
in this Court is the position respondent sets forth in the
answer. Huffman v. Commissioner, 978 F.2d at 1147-1148; Maggie
Management Co. v. Commissioner, 108 T.C. at 442.
1. Summary and Conclusions
For purposes of section 7430, the position of the United
States in the proceeding in this Court is the position respondent
took in the answer–-that is, (1) petitioner was not entitled to
the earned income credit; (2) petitioner had not provided the
requested documentation to support his claimed earned income
credit; and (3) respondent did not have information as to the
truth of petitioner’s factual assertions as to petitioner’s
eligibility for the earned income credit.
By the time respondent filed the answer, respondent did not
have any documentation supporting petitioner’s claimed earned
income credit. We do not believe petitioner himself provided
such documentation; we do not believe petitioner provided such
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